... effect of BI into a positive driver of disclosure. Research limitations/implications The study is limited to South Africa and has a relatively small sample. Future research could extend to cross-country comparisons in emerging markets, incorporate additional governance variables and examine broader...

...Elaine Conway Purpose This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting () on the financial performance, risk and institutional shareholding of listed companies in South Africa to assess whether there is a benefit to and which may...